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- W2367774042 abstract "Personal income tax is a most potential taxation in China,and its capacity relates both government revenues and residents burden. This paper divides personal income tax capacity into real tax capacity and potential tax capacity. The real tax capacity is greatly less than the average of the world. From potential tax capacity view,the potential capacity of personal income tax is great,but the capacity of transform is deficient. So the taxation outflow ratio increased from 28.77% in 2000 to 52.0% in 2007. The main causes of this phenomenon are information dissymmetry,dismatching of taxation management power and revenue attributive power,the low efficiency of taxation system and taxpayer compliance." @default.
- W2367774042 created "2016-06-24" @default.
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- W2367774042 date "2010-01-01" @default.
- W2367774042 modified "2023-09-25" @default.
- W2367774042 title "The Positive Analysis on Revenue Capacity of Personal Income Tax" @default.
- W2367774042 hasPublicationYear "2010" @default.
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